建溢集团中期报告 2023/2024

for the six months ended 30 September 2023 C O N T E N T S目 錄 Condensed Consolidated Income Statement簡明綜合收益表 Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表Notes to Condensed Consolidated Financial Information簡明綜合財務資料附註Management Discussion and Analysis管理層討論及分析Corporate Governance and Other Information企業管治及其他資料2457892942 CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表 The Board of Directors (the “Board”) of Kin Yat HoldingsLimited (“Kin Yat”, the “Company”) would like to report theunauditedcondensed consolidated financial informationofthe Company and its subsidiaries(collectively,the“Group”)for the six months ended 30 September2023(the“Period”or“1H FY2024”),together with thecomparative figures for the previous corresponding periodand the relevant explanatory notes. The interim financialinformation has been reviewed by the Audit Committee ofthe Company (the “Audit Committee”) but has not beenreviewed by the auditor of the Company. 建溢集團有限公司（「建溢」、「本公司」）董事會（「董事會」）謹此呈報本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止 六 個 月（「期 內」或「二 零 二 四 年 財 政 年 度上半年」）之未經審核簡明綜合財務資料，連同去年同期之比較數字及相關解釋附註。本中期財務財務資料已由本公司之審核委員會（「審核委員會」）審閱，但未經本公司核數師審閱。 CONDENSED CONSOLIDATED INCOMESTATEMENT CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表 截至二零二二年九月三十日止六個月之未經審 核 簡 明 綜 合 收 益 表 之 若 干 數 字 已 重 新 分類，以符合二零二四年財政年度上半年之未經審核簡明綜合收益表及截至二零二三年三月三十一日止年度之經審核綜合收益表之列報。 Certain figures of the unaudited condensed consolidatedincome statement for the six months ended 30 September2022have been reclassified to conform with thepresentationof the unaudited condensed consolidatedincomestatement for 1HFY2024 and the auditedconsolidatedincome statement for the year ended 31March 2023. 股 息 之 詳 情 於 簡 明 綜 合 財 務 資 料 附 註7內 披露。 Detailsof the dividend are disclosed in Note 7 to thecondensed consolidated financial information. CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表 附註： 截 至 二 零 二 二 年 九 月 三 十 日 止 六 個 月，已 於 簡明 綜 合 收 益 表 中 確 認 撥 備175,695,000港 元 及12,224,000港元，以分別撇減發展中物業及持作出售之竣工物業至其可變現淨值。已於資產重估儲備扣除重估土地及樓宇產生之重估虧絀48,073,000港元。 During the six months ended 30 September 2022, provision ofHK$175,695,000and HK$12,224,000 were recognised in thecondensedconsolidated income statement to write down theproperties under development and completed properties held forsale to their net realisable value, respectively. Revaluation deficitsofHK$48,073,000 on revaluation of land and buildings weredebited to the asset revaluation reserve. CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 September 2023 (Unaudited) CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表 NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合財務資料附註 1.BASIS OF PREPARATION ANDACCOUNTING POLICIES 1. 截至二零二三年九月三十日止六個月之簡明綜合中期財務資料已根據香港會計師公會（「香港會計師公會」）頒佈之香港會計準則（「香港會計準則」）第34號「中期財務報告」而編製。 Thiscondensed consolidated interim financialinformation for the six months ended 30 September2023 has been prepared in accordance with HongKongAccounting Standard(“HKAS”)34,“InterimFinancialReporting”issued by the Hong KongInstitute of Certified Public Accountants (“HKICPA”). Thiscondensed consolidated interim financialinformation should be read in conjunction with theGroup’sannual financial statements for the yearended31 March 2023,which were prepared inaccordancewith Hong Kong Financial ReportingStandards (“HKFRSs”). 本簡明綜合中期財務資料應與按照香港財務報告準則（「香港財務報告準則」）編製之本集團截至二零二三年三月三十一日止年度之年度財務報表一併閱覽。 Theaccounting policies applied and methods ofcomputation used in the preparation of this interimfinancialreport are consistent with those used inthe annual financial statements for the year ended31 March 2023, except for the estimation of incometax using the tax rate that would be applicable toexpected total annual earnings and the adoption ofthe revised standards and amendments issued bythe HKICPA. 編製本中期財務報告所採用之會計政策及運用之計算方法與截至二零二三年三月三十一日止年度之年度財務報表所運用者一致，惟按將會適用於預期年度總盈利之稅率估計所得稅以及採納香港會計師公會所頒佈之經修訂準則及修訂除外。 T h ef o ll o w i n g a m e n d m e n t s t o s t a n d a r d s a r emandatory for the financial year beginning on 1 April2023. NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合財務資料附註 1.BASIS OF PREPARATION ANDACCOUNTING POLICIES(continued) 1.（續） 下 列 已 頒 佈 之 新 準 則 及 修 訂 對 於 二 零二三年四月一日開始之財政年度尚未強制生效及尚未由本集團提早採納。 The following new standards and amendments havebeen issued but are not mandatory for the financialyear beginning on 1 April 2023 and have not beenearly adopted by the Group. Effective forannual periodsbeginning onor after HK Interpretation 5 (Revised) Amendments to HKAS 7 and HKFRS 7香港會計準則第7號及香港財務報告準則第7號（修訂本）Amendments to HKFRS 10 and HKAS 28 香港財務報告準則第10號及香港會計準則第28號（修訂本） NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合財務資料附註 1.BASIS